0001518909-14-000040.txt : 20141205 0001518909-14-000040.hdr.sgml : 20141205 20141205164810 ACCESSION NUMBER: 0001518909-14-000040 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20141201 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20141205 DATE AS OF CHANGE: 20141205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Black Elk Energy Offshore Operations, LLC CENTRAL INDEX KEY: 0001518909 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 383769404 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-174226 FILM NUMBER: 141270113 BUSINESS ADDRESS: STREET 1: 11451 KATY FREEWAY STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 281-598-8600 MAIL ADDRESS: STREET 1: 11451 KATY FREEWAY STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77079 8-K 1 a8-kchangeinauditor.htm 8-K 8-K Change in auditor

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 1, 2014
BLACK ELK ENERGY OFFSHORE OPERATIONS, LLC
(Exact name of registrant as specified in its charter)
 
 
 
 
 
Texas
 
333-174226
 
38-3769404
(State or other
 
(Commission File Number)
 
(I.R.S. Employer
jurisdiction of
 
 
 
Identification No.)
incorporation)
 
 
 
 
3100 South Gessner Road, Suite 215
Houston, Texas 77063
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code: (832) 379-2300
Not Applicable
(Former name or former address, if changed since last report)

     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
 
 
 
¨

 
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
 
 
¨

 
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
 
 
¨

 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
 
 
¨

 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Exhibit 99.1


Item 4.01
Changes in Registrant's Certifying Accountant
 
UHY LLP (“UHY”) served as Black Elk Energy Offshore Operation, LLC’s (“the Company”) independent registered public accounting firm to audit the consolidated financial statements of the Company for the fiscal year ended December 31, 2013. The Board of Managers selected UHY to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2014. On December 1, 2014 UHY informed the Company that effective on that date, its Texas practice had been acquired by BDO USA, LLP ("UHY transaction"). As a result of this transaction, effective December 1, 2014, UHY resigned as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2014.
The audit reports of UHY on the Company’s consolidated financial statements for the years ended December 31, 2013 and 2012 did not contain an adverse opinion or disclaimer of opinion, and these statements were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2013 and 2012, and the subsequent interim period through December 1, 2014, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, had it not been resolved to the satisfaction of UHY, would have caused UHY to make reference thereto in its reports on the financial statements for such periods. During this time, there have been no “reportable events,” as that term is described in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested that UHY furnish it with a letter addressed to the Securities and Exchange Commission stating whether UHY agrees with the above statements. A copy of such letter dated December 4, 2014, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

As a result of the UHY transaction, the Board of Managers appointed BDO USA, LLP (“BDO”) as the successor independent registered public accounting firm on December 4, 2014. Prior to such appointment, the Company had not consulted with BDO with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01
Financial Statements and Exhibits
 
 
(d)
Exhibits

Exhibit        Description
16.1*
Change of auditor letter to SEC, dated December 4, 2014.
*
Included herewith.



Exhibit 99.1

SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: December 5, 2014
 
 
 
 
 
 
BLACK ELK ENERGY OFFSHORE OPERATIONS, LLC
 
 Black Elk Energy, LLC, its sole member
 
 
 
 
 
 
By:
/s/ Jeffrey Shulse
 
 
 
Name:
Jeffrey Shulse
 
 
 
Title:
President and Chief Executive Officer



 
 






 EX-16.1 2 ex161-lettertosec.htm EXHIBIT Ex. 16.1 - Letter to SEC


December 4, 2014

Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated December 5, 2014, of Black Elk Energy Offshore Operations, LLC and are in agreement with the statements in the paragraphs within that Item as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.



/s/ UHY LLP
New Haven, Connecticut